Court of Appeals for the Sixth Circuit April 24, 1992, 91-6120 (Bernice M. Gentry Charles F. Gentry v. United States)

MERRITT, Chief Judge.

The question before us is whether a federal income tax assessment made pursuant

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to 26 U.S.C. § 6203 and 26 C.F.R. 301.6203-1

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is proper and thus permits the Internal Revenue Service to initiate procedures to enforce and collect taxes due.